Mariia Zakharenko, Paralegal of Legal Alliance Company
Oleksandr Yanev, Associate of Legal Alliance Company
The Annex 4 to the Regulation of the Cabinet of
Ministers of Ukraine № 1 "On approval of the list of goods, which exports
and imports are licensed, and quotas for 2015", dated 14.01.2015, establishes the list of products containing
ozone-depleting substances, exports and imports of which are subject to
licensing in 2015 (with the exception of goods transported in containers with
personal property) (hereinafter - the List).
In particular, this List includes such positions as:
§
Medicinal
products (drugs) (except for goods included in headings 3002, 3005 or 3006)
consisting of mixed or unmixed products for therapeutic or prophylactic use in
dosed form (including medicinal products in form of transdermal system) or
packed for retail trade (code in UCGFEA 3004);
§
Cosmetics
products or make-up products and skin care products, in exception of medicinal products, including sunscreen products
or suntan products; products for manicure and pedicure (code in UCGFEA 3304);
§
Hair
care products (code in UCGFEA 3305);
§
Oral
hygiene products, including powders and pastes for dental prostheses; dental
flosses, packed for retail trade (code in UCGFEA 3306);
§
Products
used before shaving, for shaving or after shaving; body deodorants, products
for bath preparations, depilatories and other perfumery and toiletries and
cosmetic products, not included in other headings; flavored or non-fragrancing
deodorants for rooms with or without disinfectants (code in UCGFEA 3307).
Nevertheless, it is noticed that licenses are issued
under approvals of the Ministry of Environment and Natural Resources of the
presence of ozone-depleting substances and the expediency of their import or
export.
In the case of absence of ozone-depleting substances
in products, which are mentioned in the List, customs clearance is carried out
without a license.
However, it should be noted that according to the
Letter of the Ministry of incomes and charges (State Fiscal Service of
Ukraine), dated 18.02.2014 № 4257/7 / 99-99-24-01-10-17, "On the
application of documents confirming of compliance with restrictions on the
movement of certain goods across the customs border of Ukraine", the requirements of Note 1 to the above mentioned Annex 4, which
concerned the necessity of giving a letter from the Ministry of Environment and
Natural Resources of the presence of ozone-depleting substances and expediency
of import or export during customs clearance of goods, are illegal.
The State Fiscal Service of Ukraine substantiates this
position by the fact that Ukrainian legislation does not provide the submission
of such letters from the Ministry of Ecology and Natural Resources of Ukraine
to the authorities of the Ministry of incomes and charges, and therefrom it
considers that demands of submission of permits by officials of the Ministry of
incomes and charges are unreasonable if only such submission are not provided
by Ukrainian legislation.
It should be taken into account that, in accordance
with the requirements of the Montreal Protocol, the export and the import of
goods (ODS) or products that can contain such substances, listed in Annexes 3
and 4, shall be made only to / from the member-states of the Montreal Protocol.
It was also noted that unused licenses by subjects of
business activities in 2014, specified in the Regulation of the Cabinet of
Ministers of Ukraine, dated 25.12.2013 N 950 "On approval of the list of
goods, which exports and imports are licensed, and quotas for 2015", are valid
until March 1, 2015, unless otherwise are required by current international
treaties of Ukraine.
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